Exempting nonprofits and schools from certain sales and use taxes on services.

 H-2522.1

HOUSE BILL 2121

State of Washington

69th Legislature

2026 Regular Session

By Representatives Walsh, Dufault, Ley, Marshall, Jacobsen, Chase, Schmidt, Abbarno, Low, Barkis, Barnard, Keaton, Connors, McClintock, Griffey, Valdez, Couture, and Pollet

Prefiled 12/09/25. Read first time 01/12/26. Referred to Committee on Finance.

AN ACT Relating to exempting nonprofits and schools from certain sales and use taxes on services; amending RCW 82.04.050 ; and creating a new section.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

Sec. 1. RCW 82.04.050 and 2025 c 422 s 101 are each amended to read as follows:

(1)(a) "Sale at retail" or "retail sale" means every sale of tangible personal property (including articles produced, fabricated, or imprinted) to all persons irrespective of the nature of their business and including, among others, without limiting the scope hereof, persons who install, repair, clean, alter, improve, construct, or decorate real or personal property of or for consumers other than a sale to a person who: